Discount offered by cellular companies to distributors on SIM cards and recharge coupons is in the nature of ‘commission’ on which tax is required to be withheld

Bharti Cellular Ltd. v. Assistant Commissioner of Income-tax HIGH COURT OF CALCUTTA IT APPEAL NO. 222 OF 2006 MAY 19, 2011 JUDGMENT K.J. Sengupta, J. – The above appeal was decided to be heard by an order dated 17-8-2006 passed by the Division Bench of this Court against the judgment and order dated 4-4-2006 passed by the Income‑tax Appellate Tribunal, “B” Bench in two appeals being ITA 1678 and 1679 of 2005 relating to assessment years 2003-04 and 2004-05. At the time of admission though no substantial questions of law was formulated at the hearing of the app...